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2018 (10) TMI 506 - HC - Income TaxClaim of refund - Delay in processing of centralized returns - AO expressed difficulty in computation of Income - Prima facie adjustments u/s 143 - time barring - Held that:- Prima facie, we see some substance in this complaint of Mr. Pardiwala. We do not think that the draft assessment can be delayed and in the manner stated before us. We direct that even the draft assessment for the assessment year 2015-2016 shall be completed by 30th November, 2018. Let the further steps thereafter be taken in accordance with law. The communication, copy of which is at Annexure-A makes interesting reading with regard to assessment year 2016- 2017. It is solemnly stated that the return for this assessment year has been processed but it is pushed to what is stated as and styled as the Centralized Processing Center. That is stated to be forwarded for computation. If computation such a difficult, if not an important task, why it cannot be performed by this Assessing Officer, is not clarified to us at all. It is evident that, after it is pushed to this center, from the center's communication, copy of which is handed over by Mr. Mohanty dated 7th August, 2018, it is apparent that this center has done nothing in relation to this computation. The said letter dated 7th August, 2018 is taken on record and marked “X” for identification. It may be lying with it and who knows for how long. It would continue with it until such time as the law permits holding up of the further proceedings or till the last date.
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